Vijay Pal, Delhi V. ITO, Ward-4(5), Gurgaon

ITA 1925/DEL/2021

AI Insights

This case involves an appeal by Shri Vijay Pal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), which had dismissed his appeal due to a delay in filing. The delay was attributed to the assessee not receiving the copy of the assessment order until recovery proceedings were initiated. The ITAT found reasonable cause for the delay and decided to condone it, thereby allowing the appeal for statistical purposes and remanding the case back to the CIT (Appeals) for a substantive decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113159 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 16-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 16-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Recovery proceedings; Reasonable cause

Judgement Text

I.T.A. No. 1925/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” : DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 1925/Del/2021 िनधाᭅरणवषᭅ/ Assessment Years: 2012-13 Shri Vijay Pal, C/0. M/s. RRA TAXINDIA, D-28, South Extension, Part-I, New Delhi – 110 049. बनाम Vs. Income Tax Officer, Ward : 4 (5), Gurgaon. PAN No. AXRPP4406F अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Dr. Rakesh Gupta, Adv.; & Shri Deepesh Garg, Advocate. राज᭭वकᳱओरसे / Department by : Shri Anuj Garg; Sr. D. R. सुनवाईकᳱतारीख/ Date of hearing : 17/02/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 11/04/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal I.T.A. No. 1925/Del/2021 2 Centre [NFAC] [hereinafter referred to CIT (Appeals)] New Delhi, dated 16.11.2021 for assessment year 2012-13. 2. At the outset, the ld. Counsel submits that the ld. CIT (Appeals) dismissed the appeal of the assessee without condoning the delay of 114 days. The ld. Counsel submits that the assessee has not received the copy of the assessment order and assessee came to know only when the recovery proceedings were initiated and a notice for recovery of demand was issued to the assessee. The ld. Counsel submits that the assessee also filed an affidavit deposing that the ex-parte re-assessment order dated 24.10.2019 passed in his case for assessment year 2012-13 came to be known only on 15.02.2020 when notice for recovery was received and the assessee then filed appeal before the ld. CIT (Appeals). It is submitted that the delay is not willful and the assessee has reasonable cause in filing the appeal with delay and thus the ld. CIT (Appeals) should have condoned the delay. 3. The ld. DR has no serious objection in condoning the delay and hearing the appeal on merits. 4. On hearing both the sides and going through the orders of the authorities below and the affidavit furnished by the assessee, we are of the view that there is a reasonable cause for the assessee for not filing the appeal in time. Thus, delay in filing the appeal before the ld. CIT (Appeals) is hereby condoned and this appeal is restored to the file of the ld. CIT (Appeals) for deciding the appeal on merits after providing adequate opportunity of being I.T.A. No. 1925/Del/2021 3 heard to the assessee. Grounds raised by the assessee are allowed for statistical pruposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on : 11/04/2023. Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) PRESIDENT JUDICIAL MEMBER Dated : 11/04/2023. *MEHTA* आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:- 1. आवेदक / Assessee 2. राज᭭व / Revenue 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ- अपील / CIT (A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाडᭅ फाइल / Guard file. By order ASSISTANT REGISTRAR ITAT,New Delhi. I.T.A. No. 1925/Del/2021 4 Date of dictation 24.03.2023 Date on which the typed draft is placed before the dictating Member 27.03.2023 Date on which the typed draft is placed before the Other Member 11.04.2023 Date on which the approved draft comes to the Sr. PS/PS 11.04.2023 Date on which the fair order is placed before the Dictating Member for pronouncement 11.04.2023 Date on which the fair order comes back to the Sr. PS/PS 11.04.2023 Date on which the final order is uploaded on the website of ITAT 11.04.2023 Date on which the file goes to the Bench Clerk 11.04.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order